Setiawan, Moch. Arif (2018) Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syariah Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja perusahaan. Intellectual Capital diukur dengan metode VAIC yang memiliki tiga variabel yaitu Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA), sedangkan kinerja perusahaan diukur dengan menggunakan ROA (Return on Assets). Penelitian ini menggunakan teknik purposive sampling dalam pengumpulan data sehingga menetapkan 10 Bank Syariah selama periode 2013-2016. Metode analisis yang digunakan adalah analisis regresi. Hasil penelitian ini membuktikan bahwa hanya VACA dan VAHU yang berpengaruh positif signifikan terhadap ROA. Adapun STVA berpengaruh negatif signifikan terhadap ROA. Hal ini menunjukkan Perbankan Syariah Indonesia masih mengandalkan aset fisiknya yang diukur dengan physical capital diikuti dengan human capital dalam menciptakan nilai tambah bagi perusahaan yang akhirnya berdampak bagi peningkatan kinerja perusahaan.
English Abstract
This research aims to examine the effect of intellectual capital on company performance. Intellectual capital is measured by VAIC method which has three variables : Value Added Capital Employed VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), while company performance is measured using ROA (Return on Assets). To collect the data, this study used purposive sampling of 10 Indonesia Sharia Bank during 2013 – 2016. Regression analysis used as analysis method. The result shows that only VACA and VAHU have significant positive effect on ROA. The STVA has a negative significant effect on ROA. This indicates that Indonesia Sharia Banking still rely on physical assets as measured by physical capital followed by human capital in creating added value for the company which ultimately impact to the improvement of company performance.
Item Type: | Thesis (Sarjana) |
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Identification Number: | SKR/FE/2018/66/051802835 |
Uncontrolled Keywords: | Intellectual Capital, Value Added Intellectual Coefficient (VAICTM), Kinerja Keuangan |
Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.403 Decision making and information management > 658.403 8 Information management |
Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
Depositing User: | Yusuf Dwi N. |
Date Deposited: | 24 Apr 2018 06:33 |
Last Modified: | 02 Nov 2021 05:35 |
URI: | http://repository.ub.ac.id/id/eprint/9831 |
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(Artikel Jurnal) Moch. Arif Setiawan - 145020201111050.pdf Download (498kB) |
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